Provision Of Services Regulations 2009

Legal form: Partnership

Postal address: 61 Alexandra Road, Lowestoft, Suffolk, NR32 1PL

Telephone number: 01502 562326

Fax number: 01502 562991


Services provided: Chartered Accountants

Licenced registrations: Registered to carry on audit work in the UK and regulated for a range of investment business activities by the Institute of Chartered Accountants in England and Wales. Details of our audit registration can be viewed at under reference number C006167767. The professional rules applicable to our audit work are the Audit Regulations and Guidance found at and the International Standards on Auditing (UK) available at

VAT number: 304 9231 82

General terms & conditions: A letter of engagement detailing our terms and conditions will be provided at the commencement of any engagement to which they apply.

Professional liability insurance: In accordance with the disclosure requirements of the Provision of Services Regulations 2009, our professional indemnity insurer is Markel International of 20 Fenchurch Street, London, EC3M 3AZ. The territorial coverage is worldwide excluding professional business carried out from an office in the United States of America or Canada and excludes any action for a claim brought in any court in the United States of America or Canada.

Quality of service: We aim to provide you with a fully satisfactory service and your respective engagement partner will seek to ensure that this is so. If, however, you are unable to deal with any difficulty through your engagement partner and their team please contact Mr Benjamin Lynes, or where he is your engagement partner, Mr Gary Hall at the firm’s address. We undertake to look into any complaint carefully and promptly and to do all we can to explain the position to you. If we do not answer your complaint to your satisfaction you may of course take up the matter with the Institute of Chartered Accountants in England and Wales (ICAEW) by whom we are regulated.

Conflicts of interest: If a conflict of interest should arise, either between two or more of our clients, or in the provision of multiple services to a single client, we will take such steps as are necessary to deal with the conflict. In resolving the conflict, we would be guided by section 310 of the ICAEW Code of Ethics which can be viewed at

Code of conduct: We are subject to the ICAEW Code of Ethics ( and APB Ethical Standards in relation to our audit work (

Home | Contact us | Site map | Accessibility | Help | Disclaimer | Provision Of Services Regulations 2009 |

© 2024 Cunninghams. All rights reserved.

Cunninghams, 61 Alexandra Road, Lowestoft, Suffolk NR32 1PL